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ITAT: Assessee Could Not be Penalized by Denying the Exemption for Mere Technical Violation - (15 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that assessee could not be penalized by denying the exemption for mere technical violation and allow exemption under Section 10(23B) of Income-Tax Act, 1961.

Tags : ITAT   TECHNICAL VIOLATION  

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